Confused with various dates of GST Returns????

In this post we will be covering the concept based on which various dates have been derived for different returns

– by registered taxpayer

– who is required to file return (GSTR-3B) under section 39(1) of CGST Act 2017

Ques: In this crisis of Covid-19 it is not possible for taxpayer to make compliances on time thus is there any relief?

Ans: Authority has issued Notification no 35/2020-CT dated April 03,2020 whose relevant extract is produced below:

where, any time limit for completion or compliance under the said Act,which falls during March 20, 2020 to June 29, 2020,
then, the time limit……………………shall be extended upto June 30, 2020″

Ques: But the same notification states that the extension of time doesn’t apply to following (only relevant extract):

1) Section 37 (Filing of GSTR-1)

2) Section 47 (Late Fees)

3) Section 50 (Interest on delayed Payment)

4) Section 39, except sub-section (3), (4) and (5)

The normal taxpayers falls under 39(1), does this implies that due date has not been extended for them?



Due to specific exclusion from stated notification we can clearly state that DUE DATE of filing GSTR-3B has NOT been extended. This is done because:

As per Section 39(7) of the Act: Due Date of Payment of Tax = Due Date of Filing Return

Thus if authority has extended the ‘due date of filing return’ this would have resulted into extension of ‘Due date of Payment of tax’, which implies that interest and late fees can never be levied in any situation till the extended due date. But this is not the intention of law. Hence, the next question comes to mind is that – Will Taxpayer have to pay these?

Ques: Due to this taxpayers will have to face the interest and late fees for the reason beyond their control. As interest and late fees are applicable from the very next day after ‘due date of filing of return’, Is there any waiver from interest(Sec-50) and late fees(Sec-47) for these months?

Ans: This has been taken care through different notifications such as:

1) Notification no 31/2020-CT – This Notification amends the original N/N 13/2017-CT issued for notifying interest rates u/s 50 of the said act.

This lowers your interest rate, in-fact it levies interest only in case of Large Tax Payer (Turnover > 5 Crores) that too after 15 days of due date and at the rate of 9% thereafter till specified date i.e. June 24, 2020. (For small taxpayers it is Nil till the date specified in N/N – earliest date being June 29, 2020)

2) Notification no 32/2020-CT – This Notification amends the original N/N 76/2018-CT issued for notifying Late Fees u/s 47 of the said act.

This waives of the late fees for every registered taxpayer.

– In case of Large Taxpayers – till specified date of June 24, 2020.

– In case of Small Taxpayers – till the date specified in N/N – earliest date being June 29, 2020

Similar notifications have been issued for GSTR-1(Statement of Outward Supply) and Returns of Composition Dealers

Ques: So does a taxpayer consider ‘specified date’ as ‘extended due date’? If not why?

Ans: No, ‘Specified date’ is not ‘extended due date’

Intent of Law is as stated below:

1) Since Due date is not extended thus Large Tax payer are chargeable to interest u/s 50 (relaxation as stated above).

2) If Returns have not been filed on or before the specified date

Then, No benefit as stated in these notifications will be available and taxpayer will have to pay interest and Late Fees from the DUE DATE itself (i.e., 20th of succeeding month).

Thus in order to avoid those taxpayers who take undue benefit of extension, authority instead of extending DUE DATE for filing return, has taken the route of conditional waiver of interest(u/s 50) and late fees(u/s 47) by amending notifications.

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Qualification: CA in Practice
Company: S S Bansal & Co.
Location: New Delhi, IN
Member Since: 08 Apr 2020 | Total Posts: 3
Experienced professional with a demonstrated history of working in the financial services industry on National and International projects. Presently associated as Partner in S S Bansal & Co. (Chartered Accountants). View Full Profile

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April 2021